Date 1)april 4 2)june 26 3)july 5 4)oct 31 5)nov 23 6)dec 27 Face Amount 1)$30,000 2)18,000 3)16,200 4)36,000 5)21,000 6)40,500 Term 1)60 days 2)30 Days 3) 120 days 4)60 days 5)60 days 6)30 days Intrest Rate 1)8% 2)12% 3)6% 4)9% 5)6% 6)12% Instructions

1) Determine for each (a) the Due Date and (b) the amount of interest due at maturity, identifying each note by number

2) journalize the entry to record the dishonor of note (3) on its due date.

3) Journalize the adjusting entry to record the accrued interest on Notes (5) and (6) on december 31

4) Journalize the entries to record the receipt of the amounts due on Notes (5) and (6) in January.